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All Journal Jurnal Manajemen Teknologi Journal of Economics, Business, & Accountancy Ventura Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Ilmiah Manajemen Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Multidisciplinary Science Jurnal Manajemen Risiko Taxation and Public Finance Economic and Business Horizon
Martua Eliakim Tambunan
Magister Manajemen Universitas Kristen Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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The Role of Profitability, Leverage, and Corporate Social Responsibility in Corporate Tax Aggressiveness E. Tambunan, Martua; Samaria, Angel
Economic and Business Horizon Vol. 4 No. 1 (2025): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.4.1.2025.526

Abstract

This paper investigates the concept of tax aggressiveness and explores its determinants within corporate practices. Tax aggressiveness refers to strategies employed by businesses to reduce their tax liabilities through legal methods (tax avoidance) or illegal methods (tax evasion). While tax planning can reduce financial burdens, excessive tax aggressiveness carries risks such as legal sanctions and reputational damage. The study identifies key determinants influencing tax aggressiveness, including profitability, leverage, company size, and Corporate Social Responsibility (CSR). Profitability allows firms to allocate resources towards tax planning, while leverage enhances opportunities for minimizing tax obligations. The relationship between CSR and tax aggressiveness is crucial, as firms with higher CSR rankings tend to engage in lower tax aggressiveness. This suggests that socially responsible corporations may adopt more ethical tax practices, balancing financial efficiency with public accountability. The findings emphasize the importance of aligning tax strategies with legal and ethical standards to avoid long-term consequences. The paper highlights the significant role of CSR in shaping corporate tax behavior and offers insights into how industries can strategically manage their tax obligations.
Related Party Transactions and Corporate Governance in Business Group: Evidence from Indonesia Santosa, Perdana Wahyu; Rahayu, Sovi Ismawati; Simon, Zainal Zawir; Tambunan, Martua Eliakim
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i1.2719

Abstract

This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literature by focusing on revenue, expenses, loans, and receivables. Business groups are classified by size or market capitalization. This paper examines whether RPTs in the business group relate with domestic/foreign shareholders, independent board/commissioner, and firm size as controlling factors. The business groups wereselected through purposive sampling that met the analysis criteria with their typology in the population of business groups listed on IDX. We used panel data analysis for four models. This relationship is more pronounced than some recent research for business group firms and firms with more highly concentrated foreign ownership regarding the effect RPTs on revenue, expenses, loans, and receivables. Related to the controlling variable, firm size shows a significant effect on every sub RPTs. The results may imply that foreign ownership exploits Indonesia with expenses such as cross-border transactions of capital goods, intangible property (royalty), intra-firm services, and the cost of debt. Therefore, there is a need for a balanced interest for government and business in Indonesia via foreign directinvestment with corporate governance implementation and adaptive regulation.
How Sustainable Finance Drives Financial Performance: Evidence from KKUB Firms with 2024 Sustainability Ratings Pasaribu, Evana; Tambunan, Martua E.
Taxation and Public Finance Vol. 3 No. 1 (2025): DECEMBER 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i1.566

Abstract

This study examines the influence of Sustainable Finance (SF) practices on the financial performance of companies operating in Indonesia’s NDC priority sectors by integrating evidence from 2024 sustainability ratings, global GRI-based benchmarks, and regulatory requirements under POJK 51/2017. The research analyzes how ESG integration, sustainability reporting quality, and adherence to the Indonesian Green Taxonomy shape firms’ operational efficiency and financial outcomes, particularly among companies classified as Sustainable Business Activities (KKUB). The originality of this study lies in its cross-sector comparative approach, which links SF implementation to measurable financial results while incorporating updated regional and global sustainability rating frameworks. Findings show that firms with mature ESG governance achieve stronger cost efficiency, improved risk mitigation, and enhanced access to green financing, leading to better overall financial resilience. The results also highlight the role of transparent sustainability reporting in strengthening corporate accountability, aligning environmental disclosures with emerging tax governance expectations, and reducing compliance risks related to emissions and resource use. These insights confirm that integrating SF and high-quality ESG disclosure contributes to long-term firm value while supporting national low-carbon development objectives. The study provides implications for managers, investors, and regulators in optimizing sustainability-driven financial strategies
Determinants of Tax Aggressivity in Food and Beverage Sub-Sector Companies on The Indonesian Stock Exchange Tambunan, Martua E.; Samaria, Angel
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3169

Abstract

Tax is an obligation that must be fulfilled by companies to the state. In fulfilling their tax obligations, companies often engage in tax aggressiveness to minimize the tax burden they must pay. This study aims to examine and analyze the influence of factors such as profitability, leverage, company size, and corporate social responsibility on tax aggressiveness in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2021. This research uses a quantitative approach with data collection through documentation, where the researcher analyzes the financial statements of the companies listed as samples. The data analysis method used is panel data regression to test the proposed hypotheses. The sampling technique employed is non-probability sampling with a purposive sampling approach, selecting 16 companies as the sample, resulting in 48 observations. The results show that profitability has a negative and significant effect on tax aggressiveness. Leverage and company size do not have a significant effect on tax aggressiveness, while corporate social responsibility has a significant negative effect on tax aggressiveness. This study provides valuable insights for companies and regulators regarding the factors that may influence tax behavior in the food and beverage industry.
Co-Authors Achmad Noerkhaerin Putra Adler Haymans Manurung Adolf B. Heatubun ADOLF B. HEATUBUN Ariditya Pramesti Dewi Anggraheni Dominicus Savio Priyarsono Dr. M.L. Denny , SE., M.M Tewu Dr. Poerwaningsih S. Legowo, MS,Tr Elisabet , Sri Bintang Hermanto Siregar Joshua Perkasa Naibaho Joshua Perkasa Naibaho Ketut Silvanita Ktut Silvanita Mangani Pasaribu, Evana Perdana Wahyu Santosa Poerwaningsih S. Legowo Samaria, Angel Silvanita, Ktut Sinuraya, Amri Sovi Ismawati Rahayu, Sovi Ismawati Tarsicius Sunaryo Vera Hendra Sitompul Zainal Zawir Simon, Zainal Zawir